General Explanation of Tax Legislation Enacted in the 109th Congress, January 17, 2007

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A 20-percent research tax credit was also available with respect to the excess of (
1) 100 percent of corporate cash expenses ... to universities by the corporation as
compared to such giving during a fixed-base period, as adjusted for inflation.

Title

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General Explanation of Tax Legislation Enacted in the 109th Congress, January 17, 2007

Author

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United States. Congress. Joint Committee on Taxation

Publisher

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Government Printing Office -

ISBN-13

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